[{"data":1,"prerenderedAt":26},["ShallowReactive",2],{"$fKPweHKy0MRHlVNolzjKZLI6yD99mDpOqpHkDwqAGw_k":3},{"card":4,"examId":6,"chapterTitle":23,"prev":24,"next":25},{"id":5,"examId":6,"prompt":7,"answer":8,"choices":9,"questionType":14,"explanation":15,"explanationDetail":16,"mistakeHint":17,"lectureRef":18,"storyRef":18,"chapterSlug":19,"sectionCode":20,"sectionTitle":21,"clusterSlug":18,"term":18,"sequenceOrder":18,"regionWeight":18,"revisionMark":18,"isActive":22},"fp2-ch6-035","fp2","路線価方式における宅地の評価額の計算式として正しいものはどれか。",0,[10,11,12,13],"路線価×各種補正率×地積","路線価×地積","固定資産税評価額×倍率","公示価格×0.8×地積","four","路線価方式では「路線価×各種補正率×地積」で宅地を評価します。","路線価は毎年1月1日時点の価格で、公示価格の80%程度を目安に国税庁が算定します。補正率には奥行価格補正率、側方路線影響加算率、二方路線影響加算率、不整形地補正率などがあります。","路線価方式と倍率方式を混同しないようにしましょう。倍率方式は「固定資産税評価額×倍率」で、路線価が設定されていない地域に用います。",null,"chapter-6","fp2-6-04","財産の評価",true,"第6章 相続・事業承継","fp2-ch6-034","fp2-ch6-036",1784619075267]